Data table

$\backslash$table$[[\backslash$table$[[$Trundy Electronics Company$],[$Unadjusted Trial Balance$],[$March $31,2024]]],[,$Balance$],[$Account Title,,Debit,Credit$],[$Cash$,,16,000,],[$Accounts Receivable,,$35,600,],[$Merchandise Inventory,,$46,500,],[$Office Supplies,,$6,500,],[$Equipment$,,131,000,],[$Accumulated Depreciation$-$Equipment,,$$,37,900],[$Accounts Payable,,,$16,900],[$Unearned Revenue,,,$13,300],[$Notes Payable, long$-$term,,,$36,000],[$Common Stock,,,$48,000],[$Retained Earnings,,,$3,250],[$Dividends$,,19,000,],[$Sales Revenue,,,$305,000],[$Sales Discounts Forfeited,,,$350],[$Cost of Goods Sold,,$148,000,],[$Salaries Expense $($Selling$),,26,000,]]$ Data table Requirement $1.$ Journalize the adjusting entries using the following data: $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ Interest revenue accrued, $$150.$

b$.$ Salaries $($Selling$)$ accrued, $$3,300.$ c$.$ Depreciation Expense

Equipment $($Administrative$),$ $$1,310.$

d$.$ Interest expense accrued, $$1,300.$

e$.$ A physical count of inventory was completed. The ending Merchandise Inventory should have a balance of $$46,1$e$.$ A physical count of inventory was completed. The ending Merchandise Inventory should have a balance of $$46,100.$

f$.$ Trundy estimates that approximately $$8,500$ of merchandise sold will be returned with a cost of $$3,400.$

$(1)$ Begin by preparing the entry for the estimated refunds. Do not prepare the entry to record the estimated return of merchandise with this entry. We will do that in the following step.